User:Jahidazad/sandbox

Line item budgeting is the conventional budgeting or the traditional budgeting developed in 18th and 19th century. It emphasises on the items of expenditure without highlighting its purpose and conceives budget in financial terms. Under this system the amount granted by the legislature should be spent on the item for which it was actually granted. It acts as a legislative control over executives.This sysem facilitates maximum control of public expenditure. This system of budgeting is also called Incremental Budgeting.